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Bij een definitieve stopzetting van de economische activiteit zijn er vaak btw-gevolgen. Meestal volgt er ook een btw-controle om de nodige regularisaties te verrichten of de btw-aspecten van een eventuele overdracht van de zaak te controleren.In het kader van een stopzetting of overlating van de zaak moeten in de praktijk onttrekkingen en herzieningen worden verricht. Hoe en wanneer welke correctie moet worden verricht, wordt met voorbeelden geïllustreerd.Wat bij een faillissement? Wie moet welke btw-verplichtingen voldoen? Is er een termijn waarbinnen een btw-controle in het kader van stopzetting moet gebeuren? Wanneer worden tegoeden uitbetaald? Heeft de belastingplichtige die stopzet recht op een intrest op zijn nog niet teruggegeven tegoed?

btw --- tva --- overdrachtsbelasting --- BTW --- cessation d'activité --- veiklos nutraukimas --- prestanak poslovanja --- tirdzniecības pārtraukšana --- cessazione d'attività --- pushim i veprimtarisë tregtare --- Betriebseinstellung --- zakończenie działalności --- ukončenie obchodovania --- upphörande av verksamhet --- prenehanje opravljanja dejavnosti --- üzleti tevékenység megszüntetése --- waqfien tan-negozju --- cessação de atividade --- toiminnan lopettaminen --- престанок на промет --- opheffing van de zaak --- kaubandustegevuse lõpetamine --- cese de actividad --- încetarea activității întreprinderii --- παύση δραστηριότητας --- Европейска конфедерация на профсъюзите --- zánik společnosti --- cessation of trading --- ophør af virksomhed --- престанак пословања --- encerramento de empresa --- üzletbezárás --- verslo uždarymas --- sluiting van een fabriek --- затворање фабрика --- închiderea afacerii --- mbyllje e biznesit --- cierre de fábrica --- gyárbezárás --- business closure --- vállalat működésének beszüntetése --- fermeture d'usine --- κλείσιμο εργοστασίου --- sluiting van een onderneming --- ettevõtte sulgemine --- Schließung einer Fabrik --- zatvorenie podniku --- zatvaranje poduzeća --- virksomhedslukning --- fermeture d'entreprise --- vállalat bezárása --- liiketoiminnan lopettaminen --- stängning av fabrik --- κλείσιμο επιχείρησης --- cessação de actividade --- chiusura di un'azienda --- nedläggning av företag --- chiusura di una fabbrica --- Betriebsschließung --- encerramento de fábrica --- Betriebsstilllegung --- vállalatbezárás --- cierre de empresa --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- Cáin Bhreisluacha --- daň z přidané hodnoty --- TVSH --- TVA --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- CBL --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- tatim mbi transferimin e kapitalit --- impôt sur la transmission --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- Overnames ; ondernemingen --- Fusies ; ondernemingen --- Btw --- scor de bheith ag trádáil --- cáin aistrithe caipitil --- Belasting op de toegevoegde waarde --- België --- Handboeken --- Commercial law --- Tax law --- Belgium --- cessation d'activité